Anjuga Selvi Alagiri vs Deputy Director of Income Tax (Inv), Chennai

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2022 Supreme(Mad) 572

G.JAYACHANDRAN
Anjuga Selvi Alagiri – Appellant
Versus
Deputy Director of Income Tax (Inv), Chennai – Respondent

Advocates:
Advocate Appeared:
For the Appellant :V. Bagyalakshmi, Advocate.
For the Respondent: M/s. M. Sheela, Spl.P.P.

JUDGMENT :

(Prayer: Criminal Original Petition has been filed under Section 482 of Criminal Procedure Code to invoke Section 482 of Cr.P.C., and call for the entire records pertaining to the complaint in EOCC.No.149 of 2018, dated 23.04.2018 on the file of the Additional Chief Metropolitan Magistrate (EO-II), Egmore at Allikulam Commercial Complex, Chennai and quash the same.)

1. These batch of Criminal Original Petitions are filed to quash the complaints laid by the Income Tax Department for prosecution under Sections 276 CC and 276C (1) of the Income Tax Act, 1961.

2. The prosecution details of each case which is the subject matter of these petitions are tabulated as below:-

(i) Prosecution under Section 276 CC of the Income Tax Act, 1961

Sl. No.	Assessment Year	Complaint on the file of Additional Chief Metropolitan Magistrate	Quash petition on the file of High Court, Madras
1.	2012-2013	E.O.C.No.148 of 2018	Crl.O.P.No.16390 of 2019
2.	2013-2014	E.O.C.No.149 of 2018	Crl.O.P.No.16387 of 2019
3.	2015-2016	E.O.C.No.151 of 2018	Crl.O.P.No.2

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2022 Supreme(Mad) 572

G.JAYACHANDRANAnjuga Selvi Alagiri – AppellantVersusDeputy Director of Income Tax (Inv), Chennai – Respondent

Cases Referred (2)

G.JAYACHANDRAN
Anjuga Selvi Alagiri – Appellant
Versus
Deputy Director of Income Tax (Inv), Chennai – Respondent